2014 Estate Planning: Should I Take Advantage of Portability? – WealthManagement.com

2014 Estate Planning: Should I Take Advantage of Portability?WealthManagement.comIn a state with an estate tax but an exemption lower than the federal exemption (such as DC or Maryland), use of the full amount of the federal exemption will require payment of a substantial state estate tax. The state-law QTIP election in Maryland …